An Investigation of the Audit Committee Characteristics Effects on Real Earnings Management
The novelty and mandatory rules about establishing of the auditcommittee in Iranian listed companies as one of the important part ofcorporate governance are controversial subject. It has been importantespecially when the real earnings management is involved. It is due to thepossibility of the detect...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2015-06-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_1679_25a1a38047ff57a48daf5b749829caa1.pdf |
| _version_ | 1827400574556962816 |
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| author | Hossien Fakhari Javad Mohammadi Mohsen Hasannataj Kordi |
| author_facet | Hossien Fakhari Javad Mohammadi Mohsen Hasannataj Kordi |
| author_sort | Hossien Fakhari |
| collection | DOAJ |
| description | The novelty and mandatory rules about establishing of the auditcommittee in Iranian listed companies as one of the important part ofcorporate governance are controversial subject. It has been importantespecially when the real earnings management is involved. It is due to thepossibility of the detection of real earning management that is low incomparison with accrual earning management. In companies this researchintend to investigate about audit committee characteristic and real earningmanagement in Iranian listed companies. So we gather data about 112 listedcompanies of TSE during 1392 year and analysis them with cross-sectionalregression.In general our findings show that there is a significant relationshipbetween audit committee characteristics and real earnings management. Alsoour findings help to TSE policy maker for reporting and enforcement ofaudit committee charter. It indicates also that there is a vital need forapplying of corporate governance rules in Iranian listed companies |
| first_indexed | 2024-03-08T20:06:19Z |
| format | Article |
| id | doaj.art-a9d780cdac8b40b387e126485527d64b |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:06:19Z |
| publishDate | 2015-06-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-a9d780cdac8b40b387e126485527d64b2023-12-23T10:36:01ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192015-06-01124613015410.22054/qjma.2015.16791679An Investigation of the Audit Committee Characteristics Effects on Real Earnings ManagementHossien Fakhari0Javad Mohammadi1Mohsen Hasannataj Kordi2عضو هیئت علمی دانشگاه مازندراندانشجوی کارشناسی ارشد حسابداری، دانشگاه مازندراندانشجوی کارشناسی ارشد حسابداری دانشگاه مازندرانThe novelty and mandatory rules about establishing of the auditcommittee in Iranian listed companies as one of the important part ofcorporate governance are controversial subject. It has been importantespecially when the real earnings management is involved. It is due to thepossibility of the detection of real earning management that is low incomparison with accrual earning management. In companies this researchintend to investigate about audit committee characteristic and real earningmanagement in Iranian listed companies. So we gather data about 112 listedcompanies of TSE during 1392 year and analysis them with cross-sectionalregression.In general our findings show that there is a significant relationshipbetween audit committee characteristics and real earnings management. Alsoour findings help to TSE policy maker for reporting and enforcement ofaudit committee charter. It indicates also that there is a vital need forapplying of corporate governance rules in Iranian listed companieshttps://qjma.atu.ac.ir/article_1679_25a1a38047ff57a48daf5b749829caa1.pdfaudit committeereal earnings managementaudit committee financial expertiseaudit committee independentaudit committee size |
| spellingShingle | Hossien Fakhari Javad Mohammadi Mohsen Hasannataj Kordi An Investigation of the Audit Committee Characteristics Effects on Real Earnings Management مطالعات تجربی حسابداری مالی audit committee real earnings management audit committee financial expertise audit committee independent audit committee size |
| title | An Investigation of the Audit Committee Characteristics Effects on Real Earnings Management |
| title_full | An Investigation of the Audit Committee Characteristics Effects on Real Earnings Management |
| title_fullStr | An Investigation of the Audit Committee Characteristics Effects on Real Earnings Management |
| title_full_unstemmed | An Investigation of the Audit Committee Characteristics Effects on Real Earnings Management |
| title_short | An Investigation of the Audit Committee Characteristics Effects on Real Earnings Management |
| title_sort | investigation of the audit committee characteristics effects on real earnings management |
| topic | audit committee real earnings management audit committee financial expertise audit committee independent audit committee size |
| url | https://qjma.atu.ac.ir/article_1679_25a1a38047ff57a48daf5b749829caa1.pdf |
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